A Rhetorical Topics Analysis of Sustainability Discourse in the Non-Financial Reports of Large Norwegian Companies in 2011 and 2021

Abstract

Corporate responsibility reporting has become more widespread in Norway and is increasing due to stakeholder demands, international climate agreements, and worsening climate change. Sustainability rhetoric plays a central role in how stakeholders perceive the issue of climate change, yet the critical academic study of this phenomenon is still in its infancy. Studying rhetorical topics allows academics to question the dominant perceptions of sustainability, ask critical questions, and challenge thinking. This thesis explores the rhetoric of non-financial topics, focusing explicitly on rhetorical topics related to sustainability through the theoretical lens of corporate social responsibility. The central question of this study is, "How do large Norwegian corporations use rhetorical topics in their non-financial reporting on sustainability in 2011 and 2021?" The study sampled non-financial reports on sustainability produced by four large cross-industry Norwegian companies in 2011 and 2021. The eight reports were analysed in NVivo using topic theory. The research aimed to discover rhetorical categories, explain their prevalence, and criticise the view of sustainability. Four rhetorical topics were identified: "Our company is working towards the world being more sustainable" (change); "Our sustainability practices are co-created with stakeholder participation" (co-creation); "Sustainability leads to more profitability" (economy); and “Laws, initiatives, and external groups approve of our sustainability work” (approval). The main conclusion of the research is that the companies use topics for the continuance of production rather than reform to mitigate climate change. Instead, these results indicate that perspectives of fundamental change in sustainability only have a slight impact, if any, on large Norwegian companies’ non-financial reporting on sustainability. This thesis provided a vital opportunity to advance our understanding of how companies use topics to maintain the status quo of business in sustainability rhetoric. The research adds value to broader society by highlighting how companies use language to uphold ecological modernisation ideas.